DuPage, Kane, and McHenry, and Will Counties have imposed a tax on the retail sale of motor fuel.
Note: Effective June 28, 2019, Public Act 101-32 amended the County Motor Fuel Tax Law to allow Lake County to pass an ordinance imposing a tax on retail sales of motor fuel in that county. Currently, Lake County has not passed such an ordinance.
Tax Rate Database to look up location specific tax rates.
Note: P.A. 101-32 requires the Illinois Department of Revenue to determine an annual rate increase to take effect on July 1 of each year.
Form CMFT-1, County Motor Fuel Tax Return is due monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. The department determines how often the return must be filed.
- A monthly return is due the 20th day of the month following the month for which the return is filed.
- A quarterly return is due the 20th day of the month following the quarter for which the return is filed.
- An annual return is due January 20th of the year following the year for which the return is filed.
Forms & Resources